H.R.5904

            I 

116TH CONGRESS 
2D SESSION H. R. 5904 

To allow a period in which members of the clergy may revoke their exemption 
from Social Security coverage, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 13, 2020 
Mr. MCCARTHY (for himself, Mr. THOMPSON of California, and Mrs. 

HARTZLER) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 

A BILL 
To allow a period in which members of the clergy may 

revoke their exemption from Social Security coverage, 
and for other purposes. 

Be it enacted by the Senate and House of Representa-1

tives of the United States of America in Congress assembled, 2

SECTION 1. SHORT TITLE. 3

This Act may be cited as the ‘‘Clergy Act of 2020’’. 4

SEC. 2. REVOCATION BY MEMBERS OF THE CLERGY OF EX-5

EMPTION FROM SOCIAL SECURITY COV-6

ERAGE. 7

(a) IN GENERAL.—Notwithstanding section 8

1402(e)(4) of the Internal Revenue Code of 1986, any ex-9

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2 

•HR 5904 IH

emption which has been received under section 1402(e)(1) 1

of such Code by a duly ordained, commissioned, or li-2

censed minister of a church, a member of a religious order, 3

or a Christian Science practitioner, and which is effective 4

for the taxable year in which this Act is enacted, may be 5

revoked by filing an application therefor (in such form and 6

manner, and with such official, as may be prescribed by 7

the Commissioner of Internal Revenue), if such applica-8

tion is filed no later than the due date of the Federal in-9

come tax return (including any extension thereof) for the 10

applicant’s second taxable year beginning after December 11

31, 2020. Any such revocation shall be effective (for pur-12

poses of chapter 2 of the Internal Revenue Code of 1986 13

and title II of the Social Security Act (42 U.S.C. 401 et 14

seq.)), as specified in the application, either with respect 15

to the applicant’s first taxable year beginning after De-16

cember 31, 2020, or with respect to the applicant’s second 17

taxable year beginning after such date, and for all suc-18

ceeding taxable years; and the applicant for any such rev-19

ocation may not thereafter again file an application for 20

an exemption under such section 1402(e)(1). If the appli-21

cation is filed after the due date of the applicant’s Federal 22

income tax return for a taxable year and is effective with 23

respect to that taxable year, it shall include or be accom-24

panied by payment in full of an amount equal to the total 25

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3 

•HR 5904 IH

of the taxes that would have been imposed by section 1401 1

of the Internal Revenue Code of 1986 with respect to all 2

of the applicant’s income derived in that taxable year 3

which would have constituted net earnings from self-em-4

ployment for purposes of chapter 2 of such Code (notwith-5

standing paragraphs (4) and (5) of section 1402(c)) ex-6

cept for the exemption under section 1402(e)(1) of such 7

Code. 8

(b) EFFECTIVE DATE.—Subsection (a) shall apply 9

with respect to service performed (to the extent specified 10

in such subsection) in taxable years beginning after De-11

cember 31, 2020, and with respect to monthly insurance 12

benefits payable under title II of the Social Security Act 13

on the basis of the wages and self-employment income of 14

any individual for months in or after the calendar year 15

in which such individual’s application for revocation (as 16

described in such subsection) is effective (and lump-sum 17

death payments payable under such title on the basis of 18

such wages and self-employment income in the case of 19

deaths occurring in or after such calendar year). 20

Æ 

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